JUMOQ Learning · Foreign Currency & Inflation

Applying Ind AS 21 – Translation of Foreign Operations and Group Consolidation

Apply Translation of Foreign Operations and Group Consolidation. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS21-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 14 minFull study estimate

Full study estimate: 3 hr 14 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Assets and liabilities at closing rate

LessonAssets and liabilities at closing rate
VideoAssets and liabilities at closing rate: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Income and expenses at transaction-date rates

LessonIncome and expenses at transaction-date rates
VideoIncome and expenses at transaction-date rates: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Goodwill and fair value adjustments

LessonGoodwill and fair value adjustments
VideoGoodwill and fair value adjustments: visual explainer
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Cumulative translation differences

LessonCumulative translation differences
VideoCumulative translation differences: visual explainer
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Non-controlling interests

LessonNon-controlling interests
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 21 – Translation of Foreign Operations and Group Consolidation

LessonDecision framework for Applying Ind AS 21 – Translation of Foreign Operations and Group Consolidation
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 21 – Translation of Foreign Operations and Group Consolidation – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 21 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 21 – Translation of Foreign Operations and Group Consolidation – Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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